If you don't want to pair your Apple Watch and iPhone again, remove your plan. If you aren't going to pair with a different watch or iPhone, you might need to contact your carrier to cancel your cellular subscription.

7. Tap again to confirm. You might need to enter your Apple ID password to disable Activation Lock. Before erasing all content and settings on your Apple Watch, your iPhone creates a new backup of your Apple Watch. You can use the backup to restore a new Apple Watch. After your Apple Watch unpairs, you'll see the Start Pairing message.